https://www.taxtmi.com/caselaws?id=776519 Conservancy services supplied to the Notified Area Authority, Vapi were claimed as exempt from GST under the 28.06.2017 exemption notification, on the basis that the authority is a Governmental authority or, alternatively, a local authority under the CGST Act. The argument was that the authority was constituted under the Gujarat Industrial Development Act, 1962 and performed functions relatable to Articles 243G and 243W of the Constitution. The matter required consideration, and notice was issued returnable in four weeks; no final adjudication was made. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776519 Conservancy services supplied to the Notified Area Authority, Vapi were claimed as exempt from GST under the 28.06.2017 exemption notification, on the basis that the authority is a Governmental authority or, alternatively, a local authority under the CGST Act. The argument was that the authority was constituted under the Gujarat Industrial Development Act, 1962 and performed functions relatable to Articles 243G and 243W of the Constitution. The matter required consideration, and notice was issued returnable in four weeks; no final adjudication was made. Case-Laws GST Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776519